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TMI BlogKerala Goods and Services Tax (Amendment) Rules, 2018X X X X Extracts X X X X X X X X Extracts X X X X ..... me into force on the 19th day of June, 2018; (c) sub-rules (4), (5) and (20) of rule 2 shall be deemed to have come into force on the 1st day of July, 2018; (d) sub-rules (6), (17), (19) and (23) of rule 2 shall be deemed to have come into force on the 18th day of April, 2018; (e) sub-rules (7), (8), (9), (10), (11) and clause (a) of sub-rule (12) of rule 2 shall be deemed to have come into force on the 12th day of June, 2018. 2. Amendment of the Rules.-In the Kerala Goods and Services Tax Rules, 2017,- (1) in rule 37, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:- Provided further that the value of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16. ; (2) in rule 58, after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) For the purposes of Chapter XVI of these rules, a transporter who is registered in more than one State or Union Territory having the same Permanent Account Number, he may apply for a unique common enrolment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax (Compensation to States) Act, 2017 (15 of 2017), shall be deposited in the Fund. (2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to any claimant by the proper officer, appellate authority or court, the same shall be paid from the Fund. (3) Accounts of the Fund maintained by the Government of Kerala shall be subject to audit by the Comptroller and Auditor General of India. (4) The Government shall, by an order, constitute a Standing Committee (hereinafter referred to as the Committee ) with a Chairman, a Vice-Chairman, a Member Secretary and such other members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Fund for welfare of the consumers. (5) (a) The Committee shall meet as and when necessary, generally four times in a year; (b) the Committee shall meet at such time and place as the Chairman, or in his absence, the Vice-Chairman of the Committee may deem fit; (c) the meeting of the Committee shall be presided over by the Chairman, or in his absence, by the Vice-Chairman; (d) the meeting of the Committee shall be called, after giving at least ten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der an application, unless it has been inquired into, in material details and recommended for consideration accordingly, by the Member Secretary. (8) The Committee shall make recommendations:- (a) for making available grants to any applicant; (b) for investment of the money available in the Fund; (c) for making available grants (on selective basis) for reimbursing legal expenses incurred by a complainant, or class of complainants in a consumer dispute, after its final adjudication; (d) for making available grants for any other purpose recommended by the Central Consumer Protection Council (as may be considered appropriate by the Committee); (e) for making available up to 50% of the funds credited to the Fund each year, for publicity/consumer awareness on GST, provided the availability of funds for consumer welfare activities of the Department of Consumer Affairs is not less than twenty-five crore rupees per annum. Explanation.-For the purposes of this rule,- (a) applicant means, (i) the Central Government or State Government; (ii) regulatory authorities or autonomous bodies constituted under an Act of Parliament or the Legislature of a State or Union Te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eral of Safeguards , at both places where they occur, the words Director General of Anti-profiteering shall be substituted; (10) in rule 131, for the words Director General of Safeguards , the words Director General of Anti-profiteering shall be substituted; (11) in rule 132, in sub-rule (1), for the words Director General of Safeguards , the words Director General of Anti-profiteering shall be substituted; (12) in rule 133,- (a) for the words Director General of Safeguards , wherever they occur, the words Director General of Anti-profiteering shall be substituted; (b) for sub-rule (3), the following shall be substituted, namely:- (3) Where the Authority determines that a registered person has not passed on the benefit of the reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, the Authority may order- (a) reduction in prices; (b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent from the date of collection of the higher am ..... 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